Legal Opinion
Indiana Department of State Revenue v. Belterra Resort Indiana, LLC
Indiana Supreme Court
Decided February 9, 2011No. 49S10-1010-TA-519PublishedCited by 14 opinions
1Opinion of the Court
ON PETITION FOR REHEARING
RUCKER, Justice.
Belterra Resort Indiana, LLC (“Belter-ra”) seeks rehearing of this Court’s opinion in which we determined that capital contributions are not automatically exempt from Indiana use tax. See Ind. Dep’t of State Revenue v. Belterra Resort Ind., LLC, 935 N.E.2d 174 (Ind.2010). The essential facts are these. The Indiana Department of Revenue (“Department”) imposed upon Belterra a use tax assessment in the amount of $1,869,783.00 plus penalty and interest due to Belterra’s acquisition of a riverboat from its parent company, Pinnacle Entertainment, Inc. Id. at…
2Cases cited5 opinions
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Indiana Department of State Revenue v. Bethlehem Steel Corp.Indiana Supreme Court · 1994
- Indiana Department of State Revenue v. SafayanIndiana Supreme Court · 1995
- State Board of Tax Commissioners v. Indianapolis Racquet Club, Inc.Indiana Supreme Court · 2001
- Grand Victoria Casino & Resort, LP v. Indiana Department of State RevenueIndiana Tax Court · 2003
3Cited by14 opinions
- Terry and Laura Wagler, Larry and Jennifer Wagler, Norman Wagler, and Janet and Nathan Wagler v. West Boggs Sewer District Inc.Indiana Court of Appeals · 2012
- Lily, Inc. d/b/a Weinbach Cafeteria and Fernando Tudela v. Silco, LLC.Indiana Court of Appeals · 2013
- Indiana Department of Revenue v. Miller Brewing Co.Indiana Supreme Court · 2012
- Stardust Ventures, LLC v. Gary Roberts and Teresa RobertsIndiana Court of Appeals · 2016
- Indiana Department of State Revenue v. AOL, LLCIndiana Supreme Court · 2012
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